Which ITR form (ITR-3 vs ITR-4), what to declare, computing business income, and step-by-step online filing.
Who qualifies, 6% vs 8% rates, ₹3 cr digital threshold, the 5-year lock-in, and when NOT to opt in.
Sections 192, 194A, 194C, 194H, 194I, 194J — rates, thresholds, deposit dates, and avoiding 30% disallowance.
15 Jun / 15 Sep / 15 Dec / 15 Mar instalments, calculation, worked example, Sec 234B & 234C interest.
15 common deductions, ₹10,000 cash rule, TDS-not-deducted disallowance, and what NOT to claim.
WDV method, Block of Assets, rates, 180-day half-rate rule, additional 20% depreciation for manufacturers.
Everything on capital gains — updated for the Finance (No. 2) Act 2024 rates and the Income-tax Act 2025 section numbering.
Start here. What is a capital asset, what counts as a transfer, the 12 vs 24 month holding periods, and the old-vs-new section map.
The formula, allowable transfer expenses, cost of acquisition rules, indexation after 23 July 2024, and Sections 50C / 50CA / 50D.
12.5% LTCG, 20% STCG, the ₹1.25 lakh threshold, surcharge and cess — plus debt funds, depreciable assets, slump sale and crypto.
Sections 54 to 54GB, the 54 vs 54F difference that costs lakhs, clawback traps, and the Capital Gains Account Scheme.
The nine-step workflow, circle rate under 50C, 1% TDS, NRI sellers, inherited property, JDAs and under-construction flats.
Set-off rules, 8-year carry forward, ordering losses to save tax, advance tax quarters, Schedule CG and 112A, and 12 common mistakes.